Addresses the UK accounting definition of an asset from a practical, theoretical and critical perspective. It suggests … that it is a flawed definition in need of change. The accounting definition (UK and US) recognises assets arising from a … created assets, such as brands, software and research patents. As providers of financial information to management, the …

Discusses management education and development – and in particular the role of business schools. Outlines some personal …

education by examining the fit between the characteristics of current management academics in Portugal and recognised … specific international standards for management education. Design/methodology/approach – The authors analyse indicators of …Purpose – The purpose of this paper is to contribute to the debate on the quality and accreditation of management …

The vast majority of the acquisitions of UK‐quoted companies are friendly. This paper compares the accounting …

Purpose – The aim of this paper is to describe “resource margin accounting” (RMA) as a valuation framework in strategic … empirically superior to economic value‐added (EVA) and cash flow models of valuation. Originality/value – The paper presents and …

The methodology of process cost accounting is set out in a step‐by‐step format. This is a technique used when …

Focuses on understanding accounting and economic concepts, relationships and factors important as a basis for economic … review and develops perspectives useful to those with or without knowledge of accounting. Distinguishes between accounting … and economic events, providing examples to support understanding of issues such as types of cost, relevant costs in …

It is often said, in business and business schools, that accounting is the language of business. This paper attempts to … deconstruct this nostrum by demonstrating the possibility of a language of business existing and why accounting is not it. The … paper will briefly discuss the technical ability of accounting to behave as a communication medium and finally suggest that …

A nostrum of business is that accounting can be read as the language of business. However, for very good reasons the …